PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN
ABSTRACT: The main objective
of this study is to examine increasing in the market competition about the
application of manufacturing technology, deregulation of economies and
privatization of government owned enterprises makes decision makers to be
management accounting system (SAM) information more important. This research
reports the results of a study which offers an explaination for the
relationship between intensity of market competition and business unit
performance by incorporating into the model the use of managent accounting
systems information by managers as moderating variable. To asses the
relationship, data were colleced from 87
enterprises in service. The
result of this research indicate that the intensity of market competition is a
determinant of the use of the information MAS which, in turn, is a determinant
plays a mediating role in the relationship between the intensity of market
competition and business unit performance. An interpretation of the result is
that those organizatations which use the information can effectively face
competition in the market and thereby improve performance.
Key words: technology be
management accounting system informatiointensity of market competition and
business unit performance
Penulis: Isma Coryanata
Kode Jurnal: jpakuntansidd110083
